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2013 (4) TMI 300 - GUJARAT HIGH COURTExemption under Notification No. 88/88 - recognition from Khadi and Village Industries - held that:- Under the certificate given by KVIC, the petitioner appears to have been given recognition for manufacturing detergent etc. in respect of 27 manufacturing centres enumerated in the list appended thereto. However, village Iyava, Sanand does not find place in the said list. The petitioner had initially availed cash assistance from Gujarat State Khadi Gramodhyog Board for the purpose of starting its factory at Chhatral which appears to be one of the locations enumerated in the said list. However, instead of starting the factory at Chhatral, the petitioner set up a unit at Iyava, Sanand. It may be pertinent to note that it is not the case of the petitioner that Iyava, Sanand is one of the centres listed in the recognition certificate. The petitioner as an institution, per se, has not been granted recognition by the KVIC, but it has been granted recognition conditionally, namely in respect of location of units or manufacturing centres for village industry goods as specified thereunder. Thus, when the recognition granted to the petitioner is conditional, in respect of any other manufacturing unit except those specified in the certificate of recognition, the petitioner would be an unrecognized institution. - Benefit of exemption denied - decided against the assessee.
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